Sarbanes-Oxley / NI 52-109 Internal Control Certification

A significant compliance issue for public companies has been addressing the internal control requirements implemented by the securities administration in the US and Canada. Compliance with the Sarbanes-Oxley Act of 2002 and NI 52-109 is complex and time consuming. It requires knowledge of the legislation, internal controls, accounting and information technology and effective project management. Most organizations do not have the extra capacity to address these requirements. Avoiding the pitfalls of over documenting and testing is also a challenge for many complying for the first time.

Decision Point has a proven methodology that allows our clients to effectively navigate the requirements.

Project Planning

Decision Point can help management develop a risk based, top down approach that addresses only those areas that are of risk of a financial misstatement. We provide insight into the regulatory landscape and quickly provide a clear picture of the project.

Documentation of Internal Controls

With our experience, Decision Point can assist management in preparing their internal control documentation efficiently while addressing the requirements.

Testing of Internal Controls

Decision point has a proven approach that is consistent with the Big 4 firms and has been validated by several successful audits. Given our independence and qualifications in business process controls, entity level controls and information technology general controls auditors rely more on our work and spend less time on the audit.

“Decision Point always gives us practical advice that helps us focus on what is really important for a company of our size and complexity. The Decision Point Team not only understands our industry, they understand our company and our needs, and are always attentive and responsive.”

- Malcolm Davidson, CFO, Avino Silver and Gold Mines Ltd. February 13, 2017